Most studies on activity‐based management (ABM) focus on applications in manufacturing environments. Instead, little attention has been given to the potentialities of ABM for support units, although these are widely considered to be one of the most relevant sources of inefficiencies,...

Many banks and financial institutions have resisted the opportunity to model customer profiles because of the cost of developing and maintaining customer profitability information based on the capture and storage of individual transactions. This paper describes the development of such a model to...